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Other Comprehensive Income

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Other Comprehensive Income

  • This topic has 5 replies, 3 voices, and was last updated 8 years ago by P2-D2.
Viewing 6 posts - 1 through 6 (of 6 total)
  • Author
    Posts
  • October 18, 2016 at 9:16 pm #344828
    Muslim Farooque
    Member
    • Topics: 190
    • Replies: 134
    • ☆☆☆

    What are the items that may come in other comprehensive income in p2 syllabus, can u sir please give a list of items

    October 18, 2016 at 9:52 pm #344843
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7163
    • ☆☆☆☆☆

    Hi,

    Gain on revaluation of PPE (F7)
    Change in value of financial asset held as FVTOCI (F7)
    Re-measurement gains/losses on defined benefit pension scheme (P2)
    Gain/loss on effective element of hedging instrument in a cash flow hedge (P2)
    Gain/loss on translation of a foreign subsidiary (P2)

    Are all you need in the syllabus.

    Thanks

    October 19, 2016 at 6:09 am #344886
    Muslim Farooque
    Member
    • Topics: 190
    • Replies: 134
    • ☆☆☆

    Thanks a bunch sir

    October 19, 2016 at 9:34 pm #345074
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7163
    • ☆☆☆☆☆

    You’re welcome. Thanks.

    October 21, 2016 at 6:46 am #345296
    zulfi245
    Member
    • Topics: 65
    • Replies: 38
    • ☆☆

    Gain on revaluation of PPE (F7)
    And losses too , right?
    ( except revaluation reserve is zero,in that case p/l)

    October 22, 2016 at 10:42 pm #345638
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7163
    • ☆☆☆☆☆

    Any reduction in value will go there first and then through profit or loss.

  • Author
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